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Envoyé: 14 December 2017
Deposit taking activities carried out by a bank amounted to the provision of VAT exempt services to customers, such that related input VAT could not be recovered: ING Intermediate Holdings Ltd v HMRC.
A contract which novated a property sale to a third party in return for payment did not amount to an exempt supply of land.
Envoyé: 11 December 2017
The Government has published a consultation document on the proposed extension of withholding tax to royalty payments connected with the exploitation of UK rights or property, which was announced in the November 2017 Budget.
Dernière révision: 07 December 2017 / Envoyé: 21 March 2017
The Government has released proposals to bring the UK real property income of non-resident companies within the charge to corporation tax.
Envoyé: 07 December 2017
The Government has confirmed that it plans to bring non-resident companies within the scope of corporation tax on their UK property related income and gains with effect from April 2020.
Envoyé: 06 December 2017
The EU Council has released details of the first EU list of non-cooperative jurisdictions for tax purposes.
Envoyé: 05 December 2017
The Luxembourg tax authorities have announced a number of changes to the tax treatment and reporting requirements affecting stock option plans.
Dernière révision: 04 December 2017 / Envoyé: 30 November 2017
The High Court has rejected arguments that pension fund management services either are or should be treated in the same way as exempt supplies of insurance for VAT purposes.
Dernière révision: 29 November 2017 / Envoyé: 07 November 2017
HMRC draft guidance confirms that investment research services will attract VAT post MiFID2 unless they fall within the exemption for fund management services.
Dernière révision: 28 November 2017 / Envoyé: 30 March 2015
HMRC have released further guidance in relation to input VAT recovery in relation to pension schemes, dealing specifically with the recovery of input VAT by an employer in relation to a defined benefit scheme.
Episode 0556: Brexit: the direct tax implications
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